Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $2,561,239

• 1e · Government grants (contributions)

  $21,284

• 2a · Program service revenue: PATIENT CARE SERVICE

  total $220,034,759 · related or exempt $220,034,759

• 2b · Program service revenue: RENTAL INCOME

  total $2,351,283 · related or exempt $2,351,283

• 2c · Program service revenue: JOINT VENTURES

  total $1,946,969 · related or exempt $1,946,969

• 2d · Program service revenue: VACCINE CLINIC

  total $1,040,057 · related or exempt $1,040,057

• 3 · Investment income

  total $914,423 · excluded $914,423

• 6a · Gross rents

  real property $63,608

• 6b · Less rental expenses

  real property $59,816

• 6c · Rental income or loss

  real property $3,792

• 6d · Net rental income or loss

  total $3,792 · excluded $3,792

• 7a · Gross sales of assets other than inventory

  securities $25,973,874 · other assets $23,499

• 7b · Less cost or other basis and sales expenses

  securities $23,266,283 · other assets $12,089

• 7c · Gain or loss

  securities $2,707,591 · other assets $11,410

• 7d · Net gain or loss

  total $2,719,001 · excluded $2,719,001

• 11a · Other revenue: CAFETERIA SALES

  total $1,020,364 · excluded $1,020,364

• 11b · Other revenue: GIFT SHOP SALES

  total $375,491 · related or exempt $375,491

• 11c · Other revenue: COFFEE SERVICES

  total $95,447 · excluded $95,447

• 11d · All other revenue

  total $99,723 · related or exempt $99,723

• 11e · Other revenue, total

  $1,591,025

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $99,540 · program services $99,540

• 5 · Compensation of officers, directors and key employees

  total $966,252 · program services $124,489 · management and general $841,763

• 7 · Other salaries and wages

  total $70,928,837 · program services $57,126,087 · management and general $13,802,750

• 8 · Pension plan contributions

  total $2,893,338 · program services $2,303,986 · management and general $589,352

• 9 · Other employee benefits

  total $10,617,641 · program services $8,454,904 · management and general $2,162,737

• 10 · Payroll taxes

  total $5,274,346 · program services $4,210,187 · management and general $1,064,159

• 11c · Fees: accounting

  total $5,690 · management and general $5,690

• 11f · Fees: investment management

  total $65,078 · management and general $65,078

• 11g · Fees: other

  total $56,035,754 · program services $14,743,788 · management and general $41,291,966

• 12 · Advertising and promotion

  total $54,867 · program services $12,738 · management and general $42,129

• 13 · Office expenses

  total $3,774,186 · program services $2,263,435 · management and general $1,510,751

• 14 · Information technology

  total $896,699 · program services $319,765 · management and general $576,934

• 16 · Occupancy

  total $8,336,801 · program services $6,661,008 · management and general $1,675,793

• 17 · Travel

  total $58,991 · program services $34,022 · management and general $24,969

• 19 · Conferences, conventions and meetings

  total $629 · program services $629

• 22 · Depreciation, depletion and amortization

  total $6,752,987 · program services $3,491,192 · management and general $3,261,795

• 24a · Other expenses: MEDICAL SUPPLIES

  total $33,901,586 · program services $33,901,586

• 24b · Other expenses: HAF PROGRAM FEES

  total $14,667,781 · program services $14,667,781

• 24c · Other expenses: CORPORATE DEVELOPMENT

  total $589,547 · program services $942 · management and general $588,605

• 24d · Other expenses: UBI TAXES

  total $1,600 · management and general $1,600

• 24e · All other expenses

  total $226,476 · program services $113,341 · management and general $113,135

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $860,164 · end of year $176,093

• 4 · Accounts receivable

  beginning of year $23,624,071 · end of year $22,692,126

• 8 · Inventories for sale or use

  beginning of year $4,059,908 · end of year $3,695,214

• 9 · Prepaid expenses and deferred charges

  beginning of year $447,427 · end of year $311,387

• 10a · Land, buildings and equipment: cost or other basis

  $184,621,370

• 10b · Land, buildings and equipment: accumulated depreciation

  $127,822,634

• 10c · Land, buildings and equipment, net

  beginning of year $54,348,271 · end of year $56,798,736

• 11 · Investments: publicly traded securities

  beginning of year $116,413,498 · end of year $83,237,521

• 13 · Investments: program-related

  beginning of year $886,187 · end of year $1,015,216

• 14 · Intangible assets

  beginning of year $24,950 · end of year $16,144

• 15 · Other assets

  beginning of year $166,005,650 · end of year $228,366,065

• 17 · Accounts payable and accrued expenses

  beginning of year $1,656,852 · end of year $1,224,762

• 25 · Other liabilities

  beginning of year $11,659,250 · end of year $11,354,704

• 27 · Net assets without donor restrictions

  beginning of year $353,354,024 · end of year $383,729,036

The filer's explanations (Part III)

PART III - OTHER ADDITIONAL INFORMATION

PART I, LINE 3 - RELATED ORG METHODS USED FOR COMPENSATION EXPLANATION COMMUNITY HOSPITAL OF ANDERSON AND MADISON COUNTY, INC. ("CHA") CEO/EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY COMMUNITY HEALTH NETWORK, INC. ("CHNW"), A RELATED 501(C)(3) ORGANIZATION. CHNW USES THE FOLLOWING IN DETERMINING THE CEO'S COMPENSATION: 1) COMPENSATION COMMITTEE, 2) COMPENSATION SURVEY OR STUDY, 3) INDEPENDENT COMPENSATION CONSULTANT, AND 4) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS

COMMUNITY HEALTH NETWORK, INC. RESTORATION PLAN COMMUNITY HEALTH NETWORK, INC. ("COMMUNITY") ADOPTED THIS COMMUNITY HEALTH NETWORK RESTORATION PLAN ("PLAN") AS OF JANUARY 1, 2021 TO PROVIDE A SUPPLEMENTAL INCOME FOR RETIREMENT UPON VESTING IN THE BENEFITS AS DESCRIBED IN THE PLAN DOCUMENT. COMMUNITY HOSPITAL OF ANDERSON AND MADISON COUNTY, INC. ("CHA") IS INCLUDED IN THE PLAN. THE PLAN IS DESIGNED UNDER CODE SECTION 457(F) AS A "TOP-HAT PLAN" (I.E. AN UNFUNDED DEFERRED COMPENSATION PLAN MAINTAINED FOR A SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES PURSUANT TO SECTIONS 201(2), 301(A)(3) AND 401(A)(1) OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED ("ERISA"). ELIGIBILITY: INDIVIDUALS WHO HAVE THE TITLE OF PRESIDENT, SENIOR VICE PRESIDENT OR EXECUTIVE VICE PRESIDENT AND WHOSE PLAN COMPENSATION FOR THE APPLICABLE PLAN YEAR EXCEEDS THE ANNUAL COMPENSATION LIMIT UNDER CODE SECTION 401(A)(17), AS ADJUSTED FROM TIME TO TIME. CONTRIBUTIONS: 1. MATCHING CONTRIBUTIONS: IF A PARTICIPANT RECEIVES THE MAXIMUM PERMISSIBLE MATCHING CONTRIBUTION UNDER THE COMMUNITY HEALTH NETWORK 401(K) RETIREMENT PLAN, THEY WILL RECEIVE A MATCHING CONTRIBUTION IN THE PLAN THAT IS EQUAL TO THEIR COMPENSATION THAT IS GREATER THAN THE 401(K) PLAN LIMIT MULTIPLIED BY THE MAXIMUM PERMITTED MATCHING CONTRIBUTION PERCENTAGE IN THE 401(K) PLAN FOR THAT YEAR. 2. NON-ELECTIVE CONTRIBUTIONS: IF A PARTICIPANT RECEIVES A NON-ELECTIVE CONTRIBUTION IN THE 401(K) PLAN, THEY WILL RECEIVE A NON-ELECTIVE CONTRIBUTION IN THE PLAN THAT IS EQUAL TO THEIR COMPENSATION THAT IS GREATER THAN THE 401(K) PLAN LIMIT MULTIPLIED BY THE NON-ELECTIVE CONTRIBUTION PERCENTAGE IN THE 401(K) PLAN FOR THAT YEAR. NOTE THAT NO NON-ELECTIVE CONTRIBUTIONS ARE CURRENTLY BEING MADE TO THE 401(K) PLAN. CONTRIBUTIONS WILL BE CREDITED TO A PARTICIPANT'S ACCOUNT AS SOON AS ADMINISTRATIVELY FEASIBLE FOLLOWING THE END OF THE PLAN YEAR TO WHICH THE CONTRIBUTIONS RELATE. VESTING: A PARTICIPANT WILL BE 100% VESTED IN HIS ACCOUNT UPON THE EARLIEST TO OCCUR OF THE FOLLOWING: 1. ATTAINMENT OF AGE 65 PRIOR TO SEPARATION FROM SERVICE 2. DISABILITY 3. INVOLUNTARY SEPARATION FROM SERVICE FOR A REASON OTHER THAN FOR CAUSE 4. SEPARATION FROM SERVICE FOR GOOD REASON 5. A NONCOMPETITIVE PARTICIPANT'S COMPLIANCE WITH ALL TERMS OF A NONCOMPETING AGREEMENT, OR 6. DEATH FORFEITURES: IF ACCOUNT IS NOT VESTED AS DESCRIBED ABOVE, THE ACCOUNT WILL BE COMPLETELY FORFEITED. AMOUNTS FORFEITED DURING A PLAN YEAR REMAIN A GENERAL ASSET OF COMMUNITY.

PART I, LINE 7 - NON-FIXED PAYMENTS PROVIDED

CHA PARTICIPATES IN THE NETWORK'S SENIOR LEADERSHIP INCENTIVE PROGRAM. CERTAIN INDIVIDUALS OF THE LEADERSHIP TEAM PARTICIPATE IN THIS PROGRAM. THE PROGRAM WAS ADOPTED BY THE EXECUTIVE COMPENSATION COMMITTEE, AND IS INTENDED TO INFLUENECE OUTSTANDING PERFORMANCE BY THE SENIOR LEADERS, AS MEASURED AGAINST ORGANIZATIONAL PERFORMANCE. THE PROGRAM IS REVIEWED ANNUALLY BY THE EXECUTIVE COMPENSATION COMMITTEE, WHICH IS COMPOSED ENTIRELY OF INDEPENDENT COMMUNITY MEMBERS. THE INCENTIVE COMPENSATION THAT IS AWARDED IS INCLUDED IN TOTAL COMPENSATION TO THE EXECUTIVE. THE TOTAL COMPENSATION (INCLUDING ANY PAYMENTS UNDER THE PROGRAM) IS SUBJECT TO THE REVIEW AND APPROVAL OF THE EXECUTIVE COMPENSATION COMMITTEE AND INDEPENDENT COMPENSATION CONSULTANT, IN CONSIDERATION OF CODE SECTION 4958 (AND THE CORRESPONDING TREASURY REGULATIONS) TO ENSURE THAT IT REFLECTS ARM'S LENGTH, FAIR MARKET TERMS.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• CHNJMH VENTURES LLC

  DIAG/REHAB · IN

• COMMUNITY ENDOSCOPY CENTER

  RELATED · SURGERY · IN · 41% owned · share of income $2,058,694 · share of assets $914,437

• COMMUNITY HEALTH AT HOME LLC

  HEALTH CARE · IN

• COMMUNITY HEALTH NETWORK REHAB HOSP LLC

  REHAB · IN

• COMMUNITY HEALTH NTWRK REHAB HOSP SOUTH LLC

  REHAB · IN

• COMMUNITY HEALTH NTWRK REHAB HOSP WEST LLC

  REHAB · IN

• EAST CAMPUS SURGERY CENTER LLC

  SURGERY · IN

• HAMILTON SURGERY CENTER LLC

  SURGERY · IN

• HEALTHBOX CHICAGO II LLC

  INVESTMENT · IL

• HOWARD COMMUNITY SURGERY CTR LLC

  SURGERY · IN

• INDIANAPOLIS ENDOSCOPY CENTER LLP

  SURGERY · IN

• NORTH CAMPUS OFFICE ASSOCIATES LP

  RENTAL PROPERTY · IN

• NORTH CAMPUS SURGERY CENTERS LLC

  SURGERY · IN

• NORTHPOINT PEDIATRICS LLC

  HEALTH CARE · IN

• PILLARS HOUSING LP

  HOUSING · IN

• PRIMARIA HEALTH LLC

  MANAGEMENT SERVICES · IN

• SCP INDIANAPOLIS LLC

  SURGERY · IN

• SOUTH CAMPUS SURGERY CENTER LLC

  SURGERY · IN

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• CHN ASSURANCE COMPANY LTD

  C · SELF INSURANCE · CJ · controlled entity

• PILLARS COMMUNITY HOUSING INC

  C · HOUSING · IN · controlled entity

• VISIONARY ENTERPRISES INC

  C · MANAGEMENT SERVICES · IN · controlled entity

• WESTVIEW DELIVERY SYSTEM INC

  C · MANAGEMENT SERVICES · IN · controlled entity